As is perhaps well known, many sounds that a patient hears while being treated by a doctor are nerve-racking. This invention is of a device which cuts out that sound by substituting through substantially sound proof earmuffs a substitute sound through a speaker connected in the earmuffs or headset which provides a relaxing type of music or other type of sound to a patient which masks disturbing sounds and yet which permits communication between the dentist and the patient in a manner in which is described herein. Representative prior art is to be found in U.S. Pat. No. 2,986,140.